Relief to TVS: Madras HC Quashes Income Tax Notices Issued by JAO, Upholds Mandatory Notice By FAO under Faceless Assessment

The Madras High Court has granted relief to TVS, quashing income tax notices issued by a Junior Assessing Officer (JAO). The court upheld that only a Faceless Assessing Officer (FAO) has the mandatory authority to issue such notices under the Faceless Assessment scheme. This decision reinforces the procedural sanctity and jurisdictional requirements within the modern tax assessment system. It emphasizes that tax authorities must strictly adhere to the designated roles and powers under the faceless regime, preventing lower-ranking officers from initiating proceedings without proper delegation. This ruling offers clarity to taxpayers regarding the validity of notices and ensures adherence to due process in faceless assessments.